City of Charleston, MO General Provisions

Sixty dollars ($60.00) per year.

Thirty-seven dollars and fifty cents ($37.50) per six (6) months.

Twenty-two dollars and fifty cents ($22.50) per three (3) months.

Three dollars and fifty cents ($3.50) per day.

A "mercantile agent" or "solicitor" is defined as any person having a place of business in this City where orders for the sale and delivery of merchandise are taken, or any person who shall go from place to place and take orders for the sale of goods, wares and merchandise for future delivery, whether by himself/herself or some other person, provided that this Subsection shall not apply to any salesman who sells direct to the merchant, or to wholesale trade.

Agent for dry-cleaning establishments: fifteen dollars ($15.00) per year.

Agents for loan companies: thirty dollars ($30.00) per year. A "loan agent" is any person, firm or corporation who shall lend, or offer to lend, or negotiate the loan of money of another, or who shall advertise money to loan. Provided, that any person already having a license as a real estate agent may secure a license as a loan agent by paying an additional fee of twenty dollars ($20.00).

Advertising agent or bill poster: thirty-seven dollars and fifty cents ($37.50) per year. An "advertising agent" or "bill poster" is hereby defined to be any person, firm or corporation who engages in the business of posting in public places or of distributing over the City any advertising matter designated to advertise any occupation, amusement, employment, business or goods, wares and merchandise. Provided, this Subsection shall not prohibit the posting of legal notices, or advertisement by licensed merchants or other business of the City.

Architects: thirty dollars ($30.00) per year.

Auctioneers: forty-five dollars ($45.00) per year. An "auctioneer" is defined to be any person, corporation, partnership or other entity who shall sell or offer to sell any goods, wares, merchandise or other personal property or real estate or any interest therein at any store, stand or place within the limits of the City of Charleston, at auction or outcry, for his/her own gain, or who shall advertise or in any other manner hold himself/herself out as an auctioneer for business patronage.

Auto wrecking yard and junkyard: thirty-seven dollars and fifty cents ($37.50) per year.

Banks and trust companies: one hundred fifty dollars ($150.00) per year.

10.

Barbershop:

One (1) chair: seven dollars and fifty cents ($7.50) per year.

Each additional chair: three dollars and seventy-five cents ($3.75) per year.

11.

Beauty parlor: fifteen dollars ($15.00) per year.

12.

Bowling alleys (per alley): fifteen dollars ($15.00) per year.

13.

Cement and lime dealers: fifteen dollars ($15.00) per year.

14.

Contractors. Any person who, in the capacity of an independent contractor, contracts with any business, property owner or person to perform a particular job or jobs, whether the remuneration received for performing the job or jobs is on a cost plus basis, a flat sum basis or salary basis computed at an hourly rate, except handyman, each: one hundred dollars ($100.00) per year.

15.

Circuses, carnivals or shows: one hundred fifty dollars ($150.00) per day.

16.

Cotton gin: sixty dollars ($60.00) per year.

17.

Creamery or milk depot: fifteen dollars ($15.00) per year.

18.

Dance hall: twenty-two dollars and fifty cents ($22.50) per year. A "dance hall" is defined as a place where public dances are given or where persons are allowed to dance for compensation.

19.

Electric Light Company.[1]

The word "person," when used in this Subsection shall include any individual, firm, copartnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit, in the plural as well as the singular number.

Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose in the City of Charleston, Missouri, shall pay to the City of Charleston, Missouri, as a license tax, a sum equal to four and sixty-eight one-hundredths percent (4.68%) of the gross receipts from such business.

Such person shall on the 15th day of July and January of each year file a sworn statement of the gross receipts from such business for the six (6) calendar months preceding the filing of such statement. The Clerk of the City of Charleston, Missouri, or his/her duly authorized Deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose, shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.

Such person shall pay to the City Collector of the City of Charleston, Missouri, on the 25th day of July and January of each year an amount equal to four and sixty-eight one-hundredths percent (4.68%) of said person's gross receipts from said business for the preceding six (6) calendar months.

The tax herein required to be paid shall be in lieu of any other occupation tax, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Charleston, Missouri, of the tax which the City of Charleston, Missouri, levies upon the real or personal property belonging to any such person, nor the tax required of merchants and/or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax.

Any person who shall violate any of the provisions of this Subsection shall be deemed guilty of an ordinance violation and upon conviction thereof, shall be fined not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00). Each day's violation of this Subsection shall constitute a separate offense.

[1]

Editor's Note: Ord. no. 2796 § 1, adopted 2-12-2013, states "Existing Gross Receipts Tax Reaffirmed. The city's existing business license gross receipts tax imposed on electric companies doing business within the city, including, but not limited to, Ameren Missouri, hereby is reaffirmed and shall continue to be at its existing rate of 4.68% despite the tariff increase awarded to Ameren Missouri by the Missouri Public Service Commission effective on 1-3-2013."

20.

Grain dealer: thirty-seven dollars and fifty cents ($37.50) per year. No such license shall be required of a licensed merchant doing a retail business only.

21.

Handymen (all types). Any person who, for remuneration, contracts with any business, property owner or person to perform repair work on any improvements to land, each: thirty-seven dollars and fifty cents ($37.50) per year.

22.

House mover: twenty-two dollars and forty cents ($22.40) per year.

23.

Huckster:

Fees:

Ninety dollars ($90.00) per year.

Sixty dollars ($60.00) per six (6) months.

Thirty-seven dollars and fifty cents ($37.50) per three (3) months.

Three dollars and fifty cents ($3.50) per day.

Every person selling produce, grain, butter, eggs, fowls, fruit, vegetables of any kind or description, fish, except such articles of produce above-described as are produced or raised by his/her own labor, or upon his/her own premises, by going about from place to place, or by going upon the public streets with any wagon, car or vehicle or any description from which is sold any grain, butter, eggs, fowls, fruit, vegetables or fish, shall be deemed "huckster" within the meaning of this Subsection.

24.

Insurance agents and companies: fifteen dollars ($15.00) per year. Any person, firm or corporation having an office where the advertising matter or sign of any insurance company are displayed with the name of such person, name or corporation printed or stamped thereon, or any person, firm or corporation holding himself/herself or itself out to the public as the agent or representative of such company by advertising or distributing the advertising matter of such company, or by soliciting insurance with or on behalf of such company, or who writes any insurance or accepts any application for insurance, or who receives any premium, money or its equivalent on account of such insurance business, whether the holding out, advertising or receiving corporation desiring or applying for said insurance or not, shall be deemed an "insurance agent."

25.

Jeweler's repair shop: fifteen dollars ($15.00) per year. A "jewelry repair shop" is defined to be any room, stand or place where jewelry, clocks, watches or other things of like nature are repaired for compensation.

26.

Junk dealers: thirty-seven dollars and fifty cents ($37.50) per year. A "junk dealer" is any person, firm, or corporation engaging in the business of buying or selling or offering for sale or dealing in old iron, brass, steel, bones, rags, bottles, etc.

27.

Laundromats: forty dollars ($40.00) per year.

28.

Loudspeakers: thirty-seven dollars and fifty cents ($37.50) per year or seven dollars and fifty cents ($7.50) per day. Provided, that the provisions of this Subsection shall not apply when operated by or under the auspices of any benevolent, charitable, religious or patriotic organization. It shall be unlawful to use, operate or run the same within one (1) block of any funeral home, church or synagogue, or other place of religious worship, at any time when any services are being conducted therein.

29.

Manufacturing corporations: one hundred fifty dollars ($150.00) per year.

29.1.

Masseuse or Masseur: fifty dollars ($50.00) per year.

[Ord. No. 2970, 9-10-2019]

Definitions.

MASSEUSE or MASSEUR

"Masseuse" is a female and "Masseur" a male who, for any consideration whatsoever, engages in the practice of massage therapy.

MASSAGE THERAPY

A health care profession which involves the treatment of the body's tonus system through the scientific or skillful touching, rubbing, pressing, kneading or other movements of the soft tissues of the human body with the hands, forearms, elbows or feet, or with the aid of mechanical apparatus, for relaxation, therapeutic, remedial or health maintenance purposes to enhance the mental and physical well-being of the client, but does not include the prescription of medication, spinal or joint manipulations, the diagnosis of illness or disease, or any service or procedure for which a license to practice medicine, chiropractic, physical therapy or physical therapy or podiatry is required by law, or to those occupations defined in Chapter 329, RSMo.

State License Required. No person shall conduct massage therapy without first having obtained a current valid license therefore from the State of Missouri which must be presented at the time of application for a City license hereunder.

30.

Meat processor: sixty dollars ($60.00) per year.

31.

Merchants.

The license tax shall be based upon gross sales upon the following occupations or businesses, to-wit: any person who buys, sells or deals in any goods, wares or merchandise at any store, stand or place of business within the City, and not otherwise specifically taxed by this Chapter.

The term "gross sales" as used in this Section shall mean the gross receipts of the business, occupation, or calling for which the license was issued during the prior year, either through the sale of merchandise or the sale of services or derived through transactions of the licensee, whether such sales, services or transactions are for cash or credit.

Computation of tax:

	Gross Sales	Fee (per year)
	Less than $10,000	$20.00
	More than $10,000 and less than $30,000	$30.00
	More than $30,000 and less than $50,000	$40.00
	More than $50,000 and less than $70,000	$60.00
	More than $70,000 and less than $100,000	$90.00
	More than $100,000 and less than $200,000	$120.00
	More than $200,000 and less than $500,000	$150.00
	More than $500,000 and less than $1,000,000	$180.00
	More than $1,000,000 and less than $2,000,000	$250.00
	More than $2,000,000	$350.00

New businesses shall pay the minimum fee for the license for its initial year of operation.

32.

Miniature golf course: thirty dollars ($30.00) per year.

33.

Natural Gas Company.

The word "person," when used in this Subsection, shall include any individual, firm, copartnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit, in the plural as well as the singular number.

Every person now or hereafter engaged in the business of supplying natural gas service for compensation for any purpose in the City of Charleston, Missouri, except industrial and municipal accounts, shall pay to the City of Charleston, Missouri, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business.

It is hereby made the duty of every person engaged in the business described in the foregoing Subsection hereof to file with the Clerk of the City of Charleston, Missouri, on the 20th day of July and January of each year a sworn statement of the gross receipts from such business for the six (6) calendar months preceding the filing of such statement. The Clerk of the City of Charleston, Missouri, or his/her duly authorized Deputy shall be and he/she is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.

Every person now or hereafter engaged in the business described in Subsection (A)(33)(c) hereof shall pay to the City Collector on the 30th day of July and January of each year an amount equal to five percent (5%) of said person's gross receipts for said business for the preceding six (6) calendar months.

The tax herein required to be paid shall be in lieu of any other occupation tax, but nothing herein contained shall be so construed as to exempt any such person from the payments to the City of Charleston, Missouri, of the tax which the City of Charleston, Missouri, levies upon the real or personal property belonging to any such person, nor the tax required of merchants and/or manufacturers for the sale of anything other than natural gas service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in Subsection (A)(33)(b) hereof.

Any person engaged in the business described in Subsection (A)(33)(b) hereof who shall violate any of the provisions of the foregoing Subsection, shall be deemed guilty of an ordinance violation and upon conviction thereof shall be fined not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00). Each day's violation of this Subsection shall constitute a separate offense.

34.

Newspaper distributor: forty dollars ($40.00) per year.

35.

Pawnbrokers: forty-five dollars ($45.00) per year.

36.

Peddler:

Fees.

Sixty dollars ($60.00) per year.

Thirty-seven dollars and fifty cents ($37.50) per six (6) months.

Twenty-two dollars and fifty cents ($22.50) per three (3) months.

Three dollars ($3.00) per day.

Whoever shall deal in the selling of patents, patent rights, patent or other medicines, lightning rods, goods, wares or merchandise, except pianos, organs, sewing machines, books, charts, maps and stationery, agricultural and horticultural products, including milk, butter, eggs and cheese by going about from place to place in the City of Charleston, Missouri, to sell the same, is declared to be a "peddler."

37.

Photographers: fifteen dollars ($15.00) per year.

38.

Real estate agent or broker: thirty-seven dollars and fifty cents ($37.50) per year.

39.

Sanitation and waste removal company: one hundred dollars ($100.00) per year.

40.

Sewing machine agent: fifteen dollars ($15.00) per year. No such tax shall be required of a licensed merchant selling or dealing in sewing machines in connection with his/her other business.

41.

Sign painters and sign makers: twenty-five ($25.00) per year.

42.

Subcontractors (All Types). Any person, who in the capacity of an independent contractor, contracts with any contractor to perform a particular job or jobs, whether the remuneration received for performing the job or jobs is on a cost plus basis, a flat sum basis, or salary basis computed at so much per hour, each: thirty-seven dollars and fifty cents ($37.50) per year.

43.

Tax preparers and bookkeeping services: twenty-five dollars ($25.00) per year.

44.

Taxicab service: twenty-five dollars ($25.00) per year.

45.

Telecommunication service.[2]

Definitions. As used in this Section, the term "gross receipts" means the aggregate amount of all sales and charges, exclusive of sales and charges for the commodities or services relative to the business supplying telephone or telephone service for compensation in the City during the period, less credits, refunds, sales taxes, and uncollectible accounts actually charged off during the period.

Effective July 1, 2006, to the extent required by Section 92.083, RSMo., as used in this Section:

The term "gross receipts" shall be construed to mean all receipts from the retail sale of telecommunications service taxable under Section 144.020 RSMo., and from any retail customer now or hereafter exempt from State sales tax; and

The terms "telephone service," "telecommunications service," "telecommunications," "local exchange service," "local exchange telephone transmission service," "exchange telephone service," and similar terms shall be construed to mean telecommunications service as defined in Section 92.077, RSMo., which as of the date of adoption hereof provides that "telecommunications service" has the same meaning as such term is defined in Section 144.010, RSMo., which in turn as of the date of adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means, further provides that as used in this definition, "information" means knowledge or intelligence represented by any form of writing, signs, signals, pictures, sounds or any other symbols, and further provides that "telecommunications service" does not include the following if such services are separately stated on the customer's bill or on records of the seller maintained in the ordinary course of business:

(a)

Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunications service used to provide such access;

(b)

Answering services and one-way paging services;

(c)

Private mobile radio services which are not two-way commercial mobile radio services such as wireless telephone, personal communications services or enhanced specialized mobile radio services as defined pursuant to Federal law; or

(d)

Cable or satellite television or music services.

The phrase "to the extent required by law" shall mean that the action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under this Article.

Tax Levied.

Every person now or hereafter engaged in the business of selling telephones and telecommunications and telephonic service and telecommunications services for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, two and two tenths percent (2.2%) of the gross receipts from such business in the City effective from and after July 1, 2006; provided however, that in the event HB 209 is declared to be invalid by the Missouri Supreme Court or other court of competent jurisdiction, is repealed or for any reason, is no longer applicable to the City, then the effective rate shall revert to a tax rate of five percent (5%) of gross receipts, or in the event HB 209 is amended to change the rate the City is required to use, or the Missouri Department of Revenue informs the City that a different rate should be used, then in such events such different tax shall be utilized by the Director of Finance in the collection of said tax from and after July 1, 2006 or other date, if applicable.

To the extent required by law, the City Manager of the City is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Charleston for bills to be rendered on or after July 1, 2006, based on the rate information supplied by the Director of Revenue of the State of Missouri.

Effective July 1, 2006, to the extent required by law, notwithstanding the provisions of any municipal business license tax (as defined in Section 92.077, RSMo.) ordinance, this tax shall be based solely and exclusively on those gross receipts of telecommunications companies (being any company doing business in the State of Missouri that provides telecommunications service) for the retail sale of telecommunications services which are subject to taxation under Sections 144.010 and 144.020, RSMo.

The City shall notify the Director of the Department of Revenue in writing within thirty (30) days of any change in the tax rate to the extent required by Section 92.086, RSMo.

Statement Of Gross Receipts Required — Payment Of Tax — Credit For Service Rendered City.

All persons engaged in the businesses described in Section 605.190(A)(45)(a) in the City are hereby required to file with the City Collector a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City of Charleston at the rate set forth in Section 605.190(A)(45)(b). The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.

Effective July 1, 2006, to the extent required by law, the Director of the Department of Revenue for the State of Missouri shall collect, administer and distribute telecommunications business license tax revenues in accordance with the provisions of Sections 92.074 to 92.098, RSMo., and returns filed by telecommunications companies with the Director and tax payments made by such companies to the Director pursuant to such Statutes shall take the place of the statements and payments described above.

Tax To Be In Lieu Of Other Occupation Taxes. The tax required to be paid under Section 605.190(A)(45)(b) shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 605.190(A)(45)(a). Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Subsection is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.

Investigation Of Gross Receipts Statement. The City Collector, City Manager and such other persons as may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 620.200 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. Effective July 1, 2006, any audit of a telecommunications company for purposes of Sections 92.074 to 92.098, RSMo., shall be conducted pursuant to such statutes and any rules promulgated thereunder.

Violations — Penalties.

Any person engaged in any of the businesses described in Section 605.190(A)(45)(a) who shall violate any of the provisions of this Subsection shall be deemed guilty of an ordinance violation and upon conviction thereof shall be subject to punishment as provided in Section 100.220 of this Code.

Delinquent taxes under this Article shall be subject to the penalties as provided for by other ordinances of the City, now or hereafter enacted, relating to penalties upon delinquent taxes.